November 7, 2002
CLA-2-44:RR:NC:SP:230 I86640CATEGORY:CLASSIFICATIONTARIFF NO.:4420.90.8000
Ms. Gillian Peirce
Polardreams International Ltd.
1100 North 4th Street
Fairfield, IA 52556RE: The tariff classification of wooden household receptacles from China.
Dear Ms. Peirce:
In your letter dated September 30, 2002, you requested a tariff classification ruling.
The item in question is identified as a wooden “storage tote,” LF1154, LF1156/1647TY. A photo and diagram of the item were submitted for our review. It is a tapered bin or box, open at the top, made of continuous wooden panels. Each end panel incorporates a small opening near the top edge so as to form a handle. The product will be offered in two sizes, to be sold separately. One version (LF1156) will measure approximately 7.28” x 11.38” x 5.75”(H), while the other (LF1154) will be 9.61” x 13.74” x 5.75”(H). The “storage totes” might typically be placed on a shelf to hold and organize miscellaneous small household items.
You state that these articles may be made of a different wood or may be finished in a different color. In that case, they would have different LF prefixes but the same 1647TY item number.
The applicable subheading for the “storage totes,” item #1647TY (various LF prefixes), will be 4420.90.8000, Harmonized Tariff Schedule of the United States (HTS), which provides for wooden articles of furniture not falling within chapter 94. The rate of duty will be 3.2%.
The holding set forth above applies only to the specific factual situation and merchandise description as identified in the ruling request. This position is clearly set forth in 19 CFR 177.9(b)(1). This section states that a ruling letter is issued on the assumption that all of the information furnished in the ruling letter, either directly, by reference, or by implication, is accurate and complete in every material respect. This ruling is being issued under the assumption that the subject goods, in their condition as imported into the United States, conform to the facts and the description as set forth both in the ruling request and in this ruling. In the event that the facts or merchandise are modified in any way, you should bring this to the attention of Customs and you should resubmit for a new ruling in accordance with 19 CFR 177.2. You should also be aware that the material facts described in the foregoing ruling may be subject to periodic verification by the Customs Service.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 C.F.R. 177).
A copy of the ruling or the control number indicated above should be provided with the entry documents filed at the time this merchandise is imported. If you have any questions regarding the ruling, contact National Import Specialist Paul Garretto at 646-733-3035.
Sincerely,
Robert B. Swierupski
Director,